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氯化胆碱液体是由盐酸、三甲胺和环氧乙烷经化学合成生产的一种季铵盐化学品。其中饲料级氯化胆碱液体所归属的海关编码为29231000.00,在出入境检验检疫局监管项下分类包含工业级和食品级两类,一般按23099010.00项下的饲料添加剂监管。两个商品项下监管条件、出口退税率均存在差别。建议根据产品自身特点增加海关税则子目列名,理顺执法环境,提高此类产品的国际竞争力。
Choline chloride liquid is a quaternary ammonium salt chemical produced by the chemical synthesis of hydrochloric acid, trimethylamine and ethylene oxide. Among them, feed-grade choline chloride liquid belongs to the customs code of 29231000.00, which is classified into two categories of industrial grade and food grade under the supervision of SAIECIQ, generally under the regulation of feed additives under 23099010.00. The regulatory conditions of the two commodities, the export tax rebate rates are different. It is suggested that according to the characteristics of the products, the customs tariff sub-headings should be increased to smooth out the law enforcement environment and enhance the international competitiveness of such products.